Step 1: Preheat oven to 375 degrees F.
Step 2: In a medium mixing bowl combine flour, baking powder, cinnamon, baking soda and allspice. Set aside.
Step 3: In a large mixing bowl beat the butter with an electric mixer on medium speed for 30 seconds.
Step 4: Beat in the sugar.
Step 5: Add the egg; beat well.
Step 6: Stir pumpkin and flour mixture into egg mixture with a wooden spoon.
Step 7: Stir in the chopped pecans.
Step 8: Drop the dough by a rounded teaspoon about 2 inches apart on an ungreased cookie sheet.
Step 9: Bake cookies in preheated oven for 10 to 12 minutes or until bottoms are lightly browned.
Step 10: Transfer the cookies to wire racks; cool.
Step 11: In a medium saucepan, heat the butter and brown sugar until butter is melted
Step 12: Remove from heat and stir in icing sugar and vanilla
Step 13: Add enough water to make a smooth, spreadable frosting. * If frosting gets grainy, you can add a few drops of hot water and stir till smooth
Step 14: Frost the cooled cookies with Frosting
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